The Resource A comparative study of the "royalties" provisions in the tax treaties concluded by China

A comparative study of the "royalties" provisions in the tax treaties concluded by China

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The item A comparative study of the "royalties" provisions in the tax treaties concluded by China represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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In this article, the author undertakes a comparative study of the "royalties" provisions in the tax treaties that China has concluded by way of a general examination of the various issues relating to "royalties" together with an examination of specific examples

In this article, the author undertakes a comparative study of the "royalties" provisions in the tax treaties that China has concluded by way of a general examination of the various issues relating to "royalties" together with an examination of specific examples